Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 96

96 .         Terms used in this Subdivision

                In this Subdivision —

        “lot” means either of the following —

            (a)         a lot within the meaning given in the Land Tax Assessment Act 2002 Glossary clause 2;

            (b)         2 or more such lots in the same ownership —

                  (i)         on which is constructed a residence, parts of which stand on each of the lots; and

                  (ii)         which have common boundaries and which in the opinion of the Commissioner should be treated as a single lot for the purpose of this Subdivision;

        “residence” includes flat, apartment or other residential unit.